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Tax exemption for hiring women

Article 1, paragraphs 16-19 of Law 178/2020 provides that for the recruitment of women workers carried out in the two-year period 2021-2022, on an experimental basis, the tax exemption from social security contributions referred to in Article 4, paragraphs 9-11 of Law...

L’esonero contributivo per l’assunzione di donne

L’art. 1 co. 16 – 19 della L. 178/2020 prevede che per le assunzioni di donne lavoratrici effettuate nel biennio 2021-2022, in via sperimentale, l’esonero contributivo di cui all’art. 4 co. 9 – 11 della L. 92/2012 sia riconosciuto nella misura del 100% nel...

INFOFLASH PAYROLL N. 2 JUNE 2021

SINGLE AND UNIVERSAL CHILD ALLOWANCE 2021/2022     LATEST NEWS   The universal child benefit 2021 will come into effect on 1 January 2022 but an initial transitional phase will start on 1 July 2021. The first to benefit from the 2021 child benefit from 1...

INFOFLASH PAYROLL N. 2 GIUGNO 2021

ASSEGNO UNICO UNIVERSALE FIGLI 2021/2022     ULTIME NOVITA’   L’assegno unico universale 2021 entrerà a regime il 1° Gennaio 2022 ma già dal 1° Luglio 2021 partirà una prima fase transitoria. I primi a beneficiare dell’assegno unico figli 2021 a partire...

No mark-up for pass-through services

Do you know what low value added services are in the context of transfer pricing regulation? The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (hereinafter “Guidelines”) published in July 2017 define as “low...